美國高等教育發展蓬勃，境內許多大學在世界上享譽盛名，其高等教育體制亦多為他國學習之對象。我國於政府管轄權運作方面與美國大不相同，但是對於美國高等教育體制與管理模式，卻多有學習。因此，研究者以美國高等教育發展與財政運作為主軸，聚焦於介紹美國現行高等教育體制運作，說明其高等教育制度、大學校院數量、教師與學生人數變化；其次，針對其高等教育財政運作狀況進行說明，包括近年的財政補助模式、大學校院收入來源、每生教育經費支出概況，以對美國高等教育財政相關議題有更深入的瞭解；最後，立基於上述內容，提出美國高等教育體制與財政運作的結語：其高等教育治理重大學自治，每生教育經費支出高於經濟合作暨發展組織其他會員國；政府使用相關經費補助，引導高等教育發展方向；學生人數下降已成趨勢，招生策略宜推陳出新；學校收入來源多元化，依學校類型不同而有不同比例之分配。

The United States has a flourishing higher education sector. Dozens of its universities are world-renowned, and its higher education system is followed by many other countries. Taiwan adopted a university governance model that is quite different from that in the United States while incorporating numerous features and management modes of the American higher education system. This study focused on the performance and finances of United States higher education, covering topics such as: 1. the operation of the current higher education system; 2. changes in the higher education system, the number of colleges and universities, and the number of students; and 3. in-depth discussion of finances of higher education in the United States, including prevailing funding methods, sources, and educational spending per student. Conclusions were drawn regarding the United States higher education system and its finances: 1. universities enjoy a high degree of autonomy; 2. public funding guides the direction of higher education; 3. declining number of students’ highlights the need for innovative enrollment strategies; and 4. funding sources are diversified while their percentages vary depending on the institution type.